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M.com - Master of Commerce (BCU)




About Us

The PG Department of Commerce is one of the Pioneering Departments at Brindavan College, Bengaluru. The M.Com Program was started in the year 2014 with the objective of introducing innovative and modern curriculum, maintaining academic discipline and imparting of Holistic Education with the support of the dedicated faculty members.

The Department aims at maintaining academic excellence and equipping students with the skills necessary to face the challenges of the business world. The postgraduate programme (M.Com) is affiliated to Bengaluru City University, Bengaluru. The department also conducts Add-on Certificate courses for the benefit of the student community.

There is a blend of theoretical and practical exposure to the students through Seminars, Guest Lectures, Workshops and Industrial Visits. The Department facilitates the students to pursue Professional Courses and to appear for Competitive exams by providing them Career Guidance Programmes through expertise from the outside organizations. The Department also encourages students to participate in internal house competitions, inter-collegiate technical and cultural events to explore their talents and skills.




VISION AND MISSION
Vision

To groom the students in enhancing the right skills with right attitude and to enable them to become not only succesful maangement proffesionals and entrepreneurs but also in contributing to the development of the society.


Mission

Groom the student with sound management concepts and managerial skills, develop capabilities to respond rapidly chaning environment, instill sense of involvement as contributors to the development of society and broaden the research activities thereby adding to the effectiveness.



  • To imliart lirofessional education in the field of management and entrelireneurshili.
  • To disseminate knowledge by organizing exliert interaction to gel overall exliosure.
  • To lirovide extension services to society and make the students relisonsible citizens.
  • To interact with the industry, research organizations, and lirovide maximum exliosure.
  • To develoli soft skills of the students in order to increase their emliloyability.


The M.Com program offered by the college is affiliated to Bengaluru City University. The broad objective of the M.Com program is to impart to the students, professional education and training in various aspects of business and its environment and provide them with opportunities to develop managerial and analytical skills in order to meet the challenges of business at national and global level.

The program is designed to give effective academic knowledge and practical skills for suitable employment. The curricular activities are extensively supported by extra-curricular and co-curricular activities, including visits with effective exposure interaction with corporate professionals, business, presentation, newspaper reading and discussion.

Minimum eligibility for admission and admission procedure

A candidate who has passed the B.Com/B.B.M/ BBS and BBA Degree examination of this University or of any other University recognized as equivalent thereto and has secured not less than 50% of the marks in the aggregate in all the Commerce subjects of Business Education in all the years (Examinations of the B.Com/BBM course) shall be eligible for admission to the course. In the case of SC/ST students and blind students the minimum percentage of marks required shall be less by 5%.



  • To demonstrate progressive learning of various tax issues and tax forms related to individuals. Students will be able to demonstrate knowledge in setting up a computerized set of accounting books.
  • To demonstrate progressive affective domain development of values, the role of accounting in society and business.
  • To learn relevant financial accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.
  • To learn relevant managerial accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.
  • To gain thorough systematic and subject skills within various disciplines of commerce, business, accounting, economics, finance, auditing and marketing.
  • To recognise features and roles of businessmen, entrepreneurs, managers, consultants, who will help learners to possess knowledge and other soft skills and to react aptly when confronted with critical decision making.
  • To acquire the skills like effective communication, decision making, problem solving in day-to-day business affaires
  • To involve in various co-curricular activities to demonstrate relevancy of foundational and theoretical knowledge of their academic major and to gain practical exposure. PEO – 10: Learners can also acquire practical skills to work as tax consultant, audit assistant and other financial supporting services.
  • To do higher education and advance research in the field of commerce and finance.


  • After completing Two years for the Master of Commerce (M.Com) program, students would gain a thorough grounding in the fundamentals of Commerce and Finance.
  • The commerce and finance focused curriculum offers several specializations and practical exposures which would equip the student to face the modern-day challenges in commerce and business.
  • The all-inclusive outlook of the course offers several values based and job-oriented courses ensures that students are trained up to date. In advanced accounting courses beyond the introductory level, affective development will also progress to the valuing and organization levels.


PROGRAM DETAILS

Duration of the program: The course of study for M.Com, degree shall extend over a period of two years divided into 4 (four) semesters. Each Semester will be of 16 weeks or more duration with a minimum of 90 actual working days.

M. Com I & II Semester

M. Com III & IV Semester

Course Matrix

I Year
Semester Course Code Course Hours per week Credits
I 1.1 Monetary System 4 4
I 1.2 International Business 4 4
I 1.3 Macro Economics for Business Decisions 4 4
I 1.4 Information Systems and Computers 4 4
I 1.5 Advanced Financial Management 4 4
I 1.6 Human Resource Management 4 4
I 1.7 SOFTCORE
Communication Skills
3 3


Semester Course Code Course Hours per week Credits
II 2.1 Indian Banking 4 4
II 2.2 Risk Management 4 4
II 2.3 Advanced E – Commerce & Mobile Commerce 4 4
II 2.4 Business Research Methods 4 4
II 2.5 Operations Research & Quantitative Techniques 4 4
II 2.6 Business Marketing 4 4
II 2.7 SOFTCORE
Micro Finance
4 4

II Year
Semester Course Code Course Hours Per Week Credits
III 3.1 Common Paper
Business Ethics and Corporate Governance
4 4
III 3.6 Common Paper
Open Elective
4 4
Accounting and Taxation 4 4
III 3.2 Corporate Financial reporting 4 4
III 3.3 Accounting for managerial Decision 4 4
III 3.4 Strategic Cost Management 4 4
III 3.5 Direct Taxes and Planning 4 4
Finance and Banking
III 3.2 Financial Markets 4 4
III 3.3 Financial Services 4 4
III 3.4 Security Analysis 4 4
III 3.5 Portfolio Management 4 4

Semester Course Code Course Hours Per Week Credits
IV 4.1 Common Paper
Commodity Markets
4 4
IV Accounting and Taxation
IV 4.2 Corporate reporting practices and Indian Accounting Standards 4 4
IV 4.3 Strategic Cost Management - II 4 4
IV 4.4 Goods and Service Taxes 4 4
IV Finance and Banking
IV 4.2 Forex Management 4 4
IV 4.3 International Financial Institutions & Markets 4 4
IV 4.4 Banking Operations and Management 4 4



EMPLOYMENT OPPORTUNITIES

  • Work as an Officer, Manager, Secretary, Accountant in Banks, Insurance, IT Sector.
  • Work in companines, Government departments and other private companies etc.
  • Practice as an auditor, Taxconsultant, Fianace Manager, Portable Manager, Fund Manager etc.
  • Start own business ventures and become successful entepreneurs.
  • Work as a management consultants and promoters to Industries, Educational Institutions and Busines Houses.
  • Work as a Trainer to meet developing needs of Private, Public and Government Sectors take up teaching profression and bcome academicains.


Scheme of Examination

There shall be a University examination at the end of each semester.

The components of Internal Assessment for 30 Marks are as follows:

Sl. No. Course Duration No. of papers per semester Maximum Marks of Per Semester No. of Credits
1 M.Com I & II 6+1 700 52 (26+26)

  • Each semester will normally have six (Hardcore) and one (soft core) paper and each shall be for 100 marks.
  • The composition of theory and internal assessment marks for each paper will be 70 and 30 respectively. However, in Computer related papers it will be 70+30 (theory + practical).
  • Duration of examination per theory paper of 70 marks shall be for 3 hours, for practicals it will be 11/2 (one and half) hours.
  • Practical records will be evaluated as part of the practical examination. iv. In case of practical examinations, students will be assessed on the basis of knowledge of processes, skills operations involved, results/calculations and reporting. v. Practical examination will be conducted with both internal and external examiners. If the external examiner is absent, then the examination will be conducted by two internal examiners.
  • Every theory paper shall ordinarily consist of two/three sections, developed for testing of conceptual skills, understanding skills, comprehension - skills, articulation and application skills.
  • In case of theory papers the various components of internal assessment will be as follows:
  • a) Assignment – 5 Marks
  • b) Attendance – 5 marks
  • c) Internal Test – 20 Marks
  • (The test shall be for 90 minutes duration carrying 40 marks. The marks scored by the candidate shall be later reduced to 20 marks).
  • The Departmental Council / College / Centre shall notify in the first week of each semester, a scheme of internal assessment, containing the details of tests, assignments, and seminars.

  • Section – A: Answer any Seven Questions out of Ten. Each Question Carries Two Marks (7x2=14)
  • Section – B: Answer any Four Questions out of Six. Each Question Carries Five Marks (4x5=20)
  • Section – C: Answer any Three Questions out of Five. Each Question Carries Twelve Marks (3x12=36)

  • Dissertation

  • Each student will choose a business research project/live business problem in a business organization or industry and prepare a dissertation report. He/she will formulate it as a research/consultancy problem, work under the guidance of a faculty member on it during the II & III semesters, prepare a report based on his/her work under the guidance of a faculty member and submit it at the end of each semester. This will be evaluated for 70 marks. Project Dissertation guidance for a faculty member will involve a workload of 5 hours per week in a semester. Dissertation guidance of 8 students by a faculty member will be equivalent to the teaching of one paper per semester. Viva voce examination will be conducted for 30 marks by BOE.

  • Classification of Successful candidates

  • Minimum for a pass in each paper shall be 40% in Semester paper and 50% in aggregate of all the papers in that semester. The results of successful candidates at the end of each semester shall be declared on the basis of Percentage of Aggregate Marks and in terms of Grade Point Average (GPA) and alpha – sign grade. The results at the end of the fourth semester shall also be classified on the basis of Percentage of Aggregate Marks and on the basis of the Cumulative Grade Point Average (CGPA) obtained in all the four semesters and the corresponding overall alpha – sign grade. An eight point grading system, alpha – sign grade as described below shall be adopted.
  • First Class with Distinction 70% and above (A+, A++ or O)
  • First Class 60% and above but less than 70% (A)
  • High Second Class 55% and above but less than 60% (B+)
  • Second Class 50% and above but less than 55% (B)
  • Pass Class 40% and above but less than 50% (C)


    Grade Point Average <4 4-<5 5-<5.5 5.5-<6 N6-<7 7-<8 8-<9 9-10
    Alpha-Sign Grade D C B B+ A A+ A++ 0
    • The Grade Point Average (GPA) in a Semester and the Cumulative Grade Point Average (CGPA) at the end of fourth semester shall be computed as follows:

    • Computation of Grade Point Average (GPA)

    • The Grade Points (GP) in a course shall be assigned based on the basis of actual marks scored in that course as per the table below. They shall be generally percentages divided by 10. The Grade Point Weights (GPW) shall then be calculated as the product of the grade points earned in the course and the credits for the course. The total GPW for a semester is obtained by adding the GPW of all the courses of the semester.

    • Minimum for a pass

    • A candidate shall be declared to have passed the PG program if he/she secures at least a CGPA of 4.0 (Course Alpha-Sign Grade C) in the aggregate of both internal assessment and semester end examination marks put together in each unit such as Theory Papers / Practical’s / Project Work / Dissertation / Viva-Voce.

    • The candidates who pass all the semester examinations in the first attempts are eligible for ranks provided they secure at least CGPA of 6.0 (or Alpha-Sign Grade A).

    • The results of the candidates who have passed the fourth semester examination but not passed the lower semester examinations shall be declared as NCL (Not Completed Lower semester examinations). Such candidates shall be eligible for the degree only after completion of all the lower semester examinations.

    • A candidate who passes the semester examinations in parts is eligible for only Class / CGPA and Alpha-Sign Grade but not for ranking.

    • There shall be no minimum in respect of internal assessment. However, the minimum pass in each paper shall be 40% in the semester end exam (28 Marks out of 70 Marks) and 50% aggregate of all papers in that semester.

    • A Candidate who fails in any of the unit / dissertation / viva-voce shall reappear in that unit / dissertation / viva-voce and pass the examination subsequently.